Can't a rental property air conditioner be expensed NOT depreciated based 2016 Section 179 provision modifications?

Section 124 "Extension and modification of increased expensing limitations and treatment of certain real property as section 179 property. The provision permanently extend sthe small

business expensing limitation and phase -out amounts in effect from 2010 to 2014 ($500,000 and

$2 million , respectively ) These amounts currently are $25,000 and $200,000, respectively. The

special rules that allow expensing for computer software and qualified real property (qualified

leasehold improvement property, qualified restaurant property, and qualified retail improvement

property)also are permanentlyextended.The provision modifies the expensing limitation by

indexing both the $500,000 and $2 million limits for inflation beginning in 2016 and by treating

air conditioning and heating units placed in service in tax years beginning after 2015 as eligible

for expensing. The provision further modifies the expensing limitation with respect to qualified real property by eliminating the $250,000 cap beginning in 2016"

Per IRC 179(d)(1), "section 179 property" means property which is:

    Tangible property (to which section 168 applies), or computer software (as defined in IRC 197(e)(3)(B)) which is described in IRC 197(e)(3)(A)(i), to which IRC 167 applies, and which is placed is service in a taxable year beginning after 2002 and before 2011,

    IRC 1245 property (as defined in section 1245(a)(3), and

    Acquired by purchase for use in the active conduct of a trade or business.

Note:
See IRM 21.7.4.4.18.7.6, for tax years beginning after December 31, 2013, and IRM 21.7.4.4.18.7.7, for tax years beginning after December 31, 2014, for more specific information concerning these tax years.

IRC 179 property does not include any property described in IRC 50(b) and does not include air conditioning and heating units.

https://www.irs.gov/irm/part21/irm_21-007-004r-cont05.html